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HART v. COMMISSIONER

Docket Nos. 45791, 45792.

14 T.C.M. 1230 (1955)

T.C. Memo. 1955-313

John Hart v. Commissioner. John Hart and Virginia K. Hart v. Commissioner.

United States Tax Court.

Filed November 29, 1955.

Attorney(s) appearing for the Case

John S. Palmore, Esq., Ohio Valley Bank Building, Henderson, Ky., for the petitioners. Charles B. Hembree, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

Respondent determined deficiencies in petitioners' income tax and additions to the tax, as follows:

                                              50%
      Petitioner     Year    Deficiency     Penalty

  John Hart........  1944    $1,260.08    $  630.04
                     1945     3,078.72     1,539.36
                     1946     1,211.41       605.71
                     1947     5,423.67     2,711...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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